DRS: Ruling 89-277, Engineering

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Ruling has been obsoleted by AN  94(3)

Ruling 89-277

Engineering


As described in your letter, you are a consulting engineer who has been commissioned to study and to report on the condition of a fuel oil transfer pier at a Connecticut harbor facility. In this capacity, you will study the condition of the pier, prepare a summary of its deficiencies and make recommendations for maintenance and corrective measures.

Your services are not subject to the sales and use tax as "building engineering and building planning or design services" under section 12-407(2)(i)(F) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

December 13, 1989